Rule 27: Capitalised value of benefit payable to the employee
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Rule 27 — Governs capitalised value of benefit payable to the employee and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the…
Social Security (Central) Rules, 2026 were finally notified under G.S.R. 344(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.
Finin2min analysis — operative rule mechanics
Operative clauses
- The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the dependants provided in the regulations made under section 157.
Provisos / explanations
- No proviso/explanation was separately extracted from this rule.
Thresholds & timelines
- No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.
Mapped Code sections
Full notified text — Rule 27
27. Capitalised value of benefit payable to the employee.–The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the dependants provided in the regulations made under section 157.
Application and evidence
- Primary statutory test — The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the dependants provided in the regulations made under section 157.
- Code Section mapping — 76. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Evidence file — retain facts and records proving the role/status of: Employee / worker.
Cross-references & prescribed forms
Sections cited/mapped
Forms
No form is directly mapped in the current rule register.
Worked example
For a worker/member seeking a benefit connected with capitalised value of benefit payable to the employee, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the dependants provided in the regulations made under section 157.” Reconcile the mapped Code Section(s) 76.
Illustrative only. Use the exact notified rule, prescribed form and competent authority.
Q&A — Rule 27
What is Rule 27 of the Social Security (Central) Rules, 2026?
Rule 27 — Governs capitalised value of benefit payable to the employee and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the…
What does Rule 27 require or permit?
A principal operative clause extracted from the notified rule is: “The capitalised value of the permanent disablement benefit and dependants‘ benefit shall be calculated by multiplying the daily rate of benefit with the multiplication factor based on age of the Insured Person or the dependants provided in the regulations made under section 157.” Read it with all sub-rules and provisos below.
Does Rule 27 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.
What deadline, period, percentage or amount appears in Rule 27?
No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.
Which Code sections are linked to Rule 27?
The current concordance maps Rule 27 to Section(s) 76.
When did Rule 27 come into force?
The final Central Rules were notified as G.S.R. 344(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.
Primary sources
Social Security (Central) Rules, 2026 — official Gazette PDF ↗
Code on Social Security, 2020 — India Code ↗
Source check: 20 August 2026.